Tax Atlas

Digital nomad taxes in Romania

What a digital nomad needs to know about Romania: the visa and its income test, when Romania starts taxing you, what you would pay if you become tax resident, and the regimes (or territorial rules) that can lower it — every figure sourced.

Verified October 24, 2026 by Henning Stanger, Authorized Accountant (Autorisert regnskapsfører) · income tax only, not tax advice

The Romania digital nomad visa

Nomad visa exists
Long-stay visa for digital nomads (Romanian: viza de lungă ședere pentru nomazi digitali) (as of 2022)IGI, consolidated Government Emergency Ordinance 194/2002 on the regime of foreigners“n^4) nomad digital - străinul care este angajat cu un contract de muncă la o companie înregistrată în afara României şi care prestează servicii prin utilizarea tehnologiei informaţiei şi comunicaţiilor sau care deţine o companie înregistrată în afara României, în cadrul căreia prestează servicii prin utilizarea tehnologiei informaţiei şi comunicaţiilor şi poate desfăşura activitatea de angajat sau activitatea din cadrul companiei, de la distanţă, prin folosirea tehnologiei informaţiei şi comunicaţiilor;”View source · accessed 2026-10-24 — Romania has a long-stay visa for digital nomads, added by Law 22/2022 and in force from 17 January 2022, for foreigners who work remotely for or through a company registered outside Romania. It requires income of three times the average gross wage, a 90-day visa followed by 6-month permit extensions, health insurance of at least EUR 30,000 and a EUR 120 fee, and the nomad is outside Romanian income tax and contributions up to 183 days.
Nomad visa income requirement
The applicant must show income of at least three times Romania's average gross monthly wage for each of the six months before applying and for the whole period of the visa. The official average wage figure changes each year, so no fixed RON amount is stored here. [source]General Inspectorate for Immigration (IGI), frequently asked questions“prezintă dovada mijloacelor de întreţinere obţinute din activitatea desfăşurată, în cuantum de cel puţin trei ori câştigul salarial mediu brut lunar din România pentru fiecare dintre ultimele 6 luni anterioare datei depunerii cererii de viză”View source · accessed 2026-10-24
Nomad visa duration
The long-stay visa is granted for 90 days, after which the holder obtains a residence permit; the first extension of the right of stay is for 6 months. Later extensions are possible if the conditions are still met and the applicant provides an income certificate from the tax office, and the nomad-specific provisions I read set no maximum total stay. [source]General Inspectorate for Immigration (IGI), frequently asked questions“Viza de lungă ședere se acordă pentru o perioadă de 90 de zile, cu una sau mai multe călătorii.”View source · accessed 2026-10-24
Nomad visa tax treatment
A digital nomad present in Romania for no more than 183 days in any 12 consecutive months ending in the calendar year is not taxed in Romania on salary from the foreign employer or company, and owes no Romanian pension or health contributions. Beyond 183 days the person meets the general residence test and is taxed as a resident. [source]ANAF, consolidated Fiscal Code (Law 227/2015)“d) veniturile din salarii sau asimilate salariilor obținute de persoana fizică cu statut de nomad digital, definit potrivit prevederilor Ordonanței de urgență a Guvernului nr. 194/2002, republicată, cu modificările și completările ulterioare, din activitatea pe care o prestează în baza unui contract de muncă la o companie înregistrată în afara României și care prestează servicii prin utilizarea tehnologiei informației și comunicațiilor sau care deține o companie înregistrată în afara României, în cadrul căreia prestează servicii prin utilizarea tehnologiei informației și comunicațiilor și poate desfășura activitatea de angajat sau activitatea din cadrul companiei, de la distanță, prin utilizarea tehnologiei informației și comunicațiilor, în condițiile în care persoana fizică este prezentă pe teritoriul României pentru o perioadă sau mai multe perioade care nu depășesc 183 de zile pe parcursul oricărui interval de 12 luni consecutive, care se încheie în anul calendaristic vizat.”View source · accessed 2026-10-24

What you would actually pay

An effective-rate table for Romania isn’t available yet (its full bracket table is still being verified). The sourced rate and residency facts below still apply, and the interactive tool covers every modelled country.

If you do cross into tax residency, Romania’s income tax tops out at 10%ANAF, consolidated Fiscal Code (Law 227/2015)“Cota de impozit este de 10% și se aplică asupra venitului impozabil corespunzător fiecărei surse din fiecare categorie pentru determinarea impozitului pe veniturile din:”View source · accessed 2026-10-24 — the top of the scale behind the figures above. Romania charges a flat 10% income tax on most income, applied to gross pay after deducting employee social contributions. Employee pension (25%) and health (10%) contributions are separate and not included in the 10%; with them an employee gives up about 41.5% of gross salary (45% if the three rates are simply added), before any personal deduction.

When Romania starts taxing you

For a nomad the line that matters is when Romania flips you from visitor to tax resident: 183 daysANAF, consolidated Fiscal Code (Law 227/2015)“c) este prezentă în România pentru o perioadă sau mai multe perioade care depășesc în total 183 de zile, pe parcursul oricărui interval de 12 luni consecutive, care se încheie în anul calendaristic vizat;”View source · accessed 2026-10-24. A person is tax resident if present in Romania for more than 183 days in total in any 12 consecutive months ending in the calendar year concerned, and residence starts on the first day of arrival. Deloitte words the window as beginning or ending in the calendar year, but the Fiscal Code and PwC say ending in, which is used here. Stay under it and remain tax resident elsewhere, and you are usually taxed there, not here — but a home, family or economic centre can make you resident on fewer days.

Planning your days? The free 183 Days residency tracker checks your travel log against this exact threshold. Full test, ties and all: am I a tax resident of Romania?

Regimes that can lower your tax in Romania

If you do become tax resident, these are the regimes a relocating remote worker most often leans on to cut the bill — each with its own eligibility, so read the detail before counting on one:

It salary exemption abolished
The income tax exemption for software developers (Fiscal Code article 60 point 2) no longer applies: the point shows as repealed in the current consolidated Code, and Boundless reports it ended for income earned from 1 January 2025 under GEO 156/2024. Older articles that say it runs until 2028 are out of date. [source]ANAF, consolidated Fiscal Code (Law 227/2015)“2. *** A B R O G A T ***”View source · accessed 2026-10-24
Rd salary income exemption
Salary income earned from approved research, development and innovation project work is exempt from income tax under Fiscal Code article 60 point 3. The exemption covers only people on the project team, within the project's personnel budget and on a separate payroll for each project. [source]ANAF, consolidated Fiscal Code (Law 227/2015)“3. persoanele fizice, pentru veniturile realizate din salarii și asimilate salariilor prevăzute la art. 76 alin. (1) - (3), ca urmare a desfășurării activității de cercetare-dezvoltare și inovare”View source · accessed 2026-10-24
Foreign source income residents
Residents are taxed in Romania on worldwide income and non-residents only on Romanian-source income, with a new resident taxed on worldwide income from the date residence begins. Tax paid abroad can be credited under a tax treaty, limited to the Romanian tax on that foreign income and computed per country and income category. [source]ANAF, consolidated Fiscal Code (Law 227/2015)“a) În cazul persoanelor fizice rezidente române, cu domiciliul în România, veniturilor obținute din orice sursă, atât din România, cât și din afara României;”View source · accessed 2026-10-24
Foreign work salary exemption
Salary and benefits earned for employment work performed in a foreign state are not taxable in Romania, regardless of how that state taxes them. The exception is pay made by or for a Romanian-resident employer or a Romanian permanent establishment, which is taxable only where Romania has the right to tax it. [source]ANAF, consolidated Fiscal Code (Law 227/2015)“o) sumele sau avantajele primite de persoane fizice din activități dependente desfășurate într-un stat străin, indiferent de tratamentul fiscal din statul respectiv, inclusiv din activități dependente desfășurate la bordul navelor și aeronavelor operate în trafic internațional. Fac excepție veniturile salariale plătite de către sau în numele unui angajator care este rezident în România ori are sediul permanent în România, care sunt impozabile în România numai în situația în care România are drept de impunere;”View source · accessed 2026-10-24
Micro enterprise regime
Romanian companies can pay 1% on revenue instead of 16% corporate income tax if prior year revenue did not exceed EUR 100,000 (the limit was EUR 250,000 before 2026), they have at least one employee and they meet the other conditions. It is a company regime and is not available to sole traders. [source]ANAF, consolidated Fiscal Code (Law 227/2015)“o microîntreprindere este o persoană juridică română care îndeplinește cumulativ următoarele condiții, la data de 31 decembrie a anului fiscal precedent:”View source · accessed 2026-10-24

Frequently asked questions

Does Romania have a digital nomad visa?

Yes — the Long-stay visa for digital nomads (Romanian: viza de lungă ședere pentru nomazi digitali).

Will I pay tax in Romania as a digital nomad?

You generally become tax resident in Romania once you cross 183 days. A person is tax resident if present in Romania for more than 183 days in total in any 12 consecutive months ending in the calendar year concerned, and residence starts on the first day of arrival. Deloitte words the window as beginning or ending in the calendar year, but the Fiscal Code and PwC say ending in, which is used here. Ties like a home or family can trigger residency sooner, so never rely on a day count alone.

Sources

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When to talk to an advisor

This page maps Romania’s general rules for a remote worker. It cannot weigh your treaty position, your ties, or the timing of a move. If meaningful money depends on the answer, have a qualified advisor in Romania (and in your home country) review your situation first.